29. Inventories

Carrying amount of inventories by kind 31.12.2015 31.12.2014
Building investments for sale 201 468 -
Goods 150 401 143 336
Finished goods 63 872 -
Materials 22 459 24 544
Impairment allowances on inventories (37 252) (29 164)
Total 400 948 138 716

Inventories are valued at the lower of two values: the purchase price/cost of production and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less costs of completion and the estimated costs necessary to make the sale. The value of inventories disbursement is determined by specific identification of individual purchase prices or production costs of components, which relate to realisation of specific projects.